Airtel 2015 Annual Report Download - page 327

Bharti Airtel Limited
NotesWRFRQVROLGDWHGnjQDQFLDOVWDWHPHQWV
325
Consolidated Financial Statements (IFRS)
02-39 | Corporate Overview Financial Statements40-125 | Statutory Reports
126-355
34. Fair Value of Financial Assets and Liabilities
 6HWRXWEHORZLVDFRPSDULVRQE\FODVVRIWKHFDUU\LQJDPRXQWVDQGIDLUYDOXHRIWKH*URXSšVǟQDQFLDOLQVWUXPHQWV
WKDWDUHUHFRJQLVHGLQWKHǟQDQFLDOVWDWHPHQWV
(` Millions)
Carrying Amount Fair Value
Particulars As of
March 31, 2016
As of
March 31, 2015
As of
March 31, 2016
As of
March 31, 2015
Financial Assets
Assets carried at fair value through
SURǂWRUORVV
Derivatives - not designated as
hedging instruments
&XUUHQF\VZDSVIRUZDUGDQG
option contracts 601 280 601 280
- Interest rate swaps  619  619
- Embedded derivatives 431  431 
Derivatives - designated as hedging
instruments
&XUUHQF\VZDSVIRUZDUGDQG
RSWLRQFRQWUDFWVLQFDVKǠRZ
hedge)
 -  -
- Interest rate swaps (in fair value
hedge)    
Held for trading securities - quoted    
Investments designated at fair value
WKURXJKSURǟWRUORVVTXRWHG    
Available for sale investments  -  -
Assets carried at amortised cost
Fixed deposits with banks    
Cash and bank balances    
Trade and other receivables    
2WKHUǟQDQFLDODVVHWV    
229,715 237,674 229,751 237,651
Financial Liabilities
Liabilities carried at fair value
WKURXJKSURǂWRUORVV
Derivatives - not designated as
hedging instruments
&XUUHQF\VZDSVIRUZDUGDQG
option contracts  381  381
- Interest rate swaps - 49 - 49
- Embedded derivatives 843 338 843 338
Derivatives - designated as hedging
instruments in fair value hedge
- Interest rate swaps - 24 - 24